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North Carolina Sales Tax Rates and FAQ

NC Sales & Use Tax Rates

NC state rate

4.75%*

Local rate range: 2.00%–2.75%

Total rate range 6.75%–7.50%

Tax Filing

Due Monthly on the

20th

*While the base rate applies statewide, it’s only a starting point for calculating sales tax in North Carolina. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.

 

North Carolina Sales & Use Tax Info

The North Carolina (NC) state sales tax rate is currently 4.75%.

Each of the 100 counties in NC has a county sales & use tax, as well.

Some counties have a transit tax.

North Carolina requires use tax to be paid on products or services used within the state.

Anyone making retail sales of tangible personal property and certain digital property is required to register with the North Carolina Department of Revenue and obtain a Certificate of Registration.

North Carolina is a Streamlined Sales Tax state. Out-of-state businesses without a sales tax obligation are encouraged to register and collect and remit sales tax.

How to register to collect sales tax in North Carolina

If you need to collect sales tax in North Carolina, first you need to register your business with NC DOR.

Use QuickBooks to Add Sales Tax to Invoices for Sales in North Carolina

For each invoice you create, the address of the buyer will determine which sales tax rate you need to use. In some cases, QuickBooks may calculate this rate for you. In others, you will need to add the rate to QuickBooks to be able to track and report on the tax rate.

Here’s a video on how to set up NC sales tax in QuickBooks:

SmackTax can up these rates for you in QuickBooks to make this process easier for you.

Deadlines for filing sales tax returns in North Carolina

Taxpayers whose total tax liability is consistently less than $20,000.00 per month and at least $100.00 per month must file monthly on or before the 20th day of each month for all taxes due for the preceding calendar month. The taxes due must be remitted with the monthly return. When the 20th falls on a Saturday, Sunday, or a legal holiday, tax payment is due on the end of the next day which is not a Saturday, Sunday or a legal holiday.

Invoice DateSales Tax Due
JanuaryFebruary 20
FebruaryMarch 20
MarchApril 20
AprilMay 21
MayJune 20
JuneJuly 20
JulyAugust 20
AugustSeptember 20
SeptemberOctober 22
OctoberNovember 20
NovemberDecember 20
DecemberJanuary 21 2019

North Carolina Sales Tax Holidays

North Carolina once provided for two annual sales tax holidays, but those were repealed in 2016.

North Carolina Sales Tax Rates

CountyCityState RateCounty TaxTransit TaxTotal Rate
Alamance CountyGraham4.75%2%6.75%
Alexander CountyTaylorsville4.75%2.25%7%
Alleghany CountySparta4.75%2%6.75%
Anson CountyWadesboro4.75%2.25%7%
Ashe CountyJefferson4.75%2.25%7%
Avery CountyNewland4.75%2%6.75%
Beaufort CountyWashington4.75%2%6.75%
Bertie CountyWindsor4.75%2%6.75%
Bladen CountyElizabethtown4.75%2%6.75%
Brunswick CountyBolivia4.75%2%6.75%
Buncombe CountyAsheville4.75%2.25%7%
Burke CountyMorganton4.75%2%6.75%
Cabarrus CountyConcord4.75%2.25%7%
Caldwell CountyLenoir4.75%2%6.75%
Camden CountyCamden4.75%2%6.75%
Carteret CountyBeaufort4.75%2%6.75%
Caswell CountyYanceyville4.75%2%6.75%
Catawba CountyNewton4.75%2.25%7%
Chatham CountyPittsboro4.75%2%6.75%
Cherokee CountyMurphy4.75%2%6.75%
Chowan CountyEdenton4.75%2%6.75%
Clay CountyHayesville4.75%2%6.75%
Cleveland CountyShelby4.75%2%6.75%
Columbus CountyWhiteville4.75%2%6.75%
Craven CountyNew Bern4.75%2%6.75%
Cumberland CountyFayetteville4.75%2.25%7%
Currituck CountyCurrituck4.75%2%6.75%
Dare CountyManteo4.75%2%6.75%
Davidson CountyLexington4.75%2.25%7%
Davie CountyMocksville4.75%2%6.75%
Duplin CountyKenansville4.75%2.25%7%
Durham CountyDurham4.75%2.25%0.50%7.5%
Edgecombe CountyTarboro4.75%2.25%7%
Forsyth CountyWinston-Salem4.75%2%6.75%
Franklin CountyLouisburg4.75%2%6.75%
Gaston CountyGastonia4.75%2%6.75%
Gates CountyGatesville4.75%2%6.75%
Graham CountyRobbinsville4.75%2%6.75%
Granville CountyOxford4.75%2%6.75%
Greene CountySnow Hill4.75%2.25%7%
Guilford CountyGreensboro4.75%2%6.75%
Halifax CountyHalifax4.75%2.25%7%
Harnett CountyLillington4.75%2.25%7%
Haywood CountyWaynesville4.75%2.25%7%
Henderson CountyHendersonville4.75%2%6.75%
Hertford CountyWinton4.75%2.25%7%
Hoke CountyRaeford4.75%2%6.75%
Hyde CountySwan Quarter4.75%2%6.75%
Iredell CountyStatesville4.75%2%6.75%
Jackson CountySylva4.75%2%6.75%
Johnston CountySmithfield4.75%2%6.75%
Jones CountyTrenton4.75%2%6.75%
Lee CountySanford4.75%2.25%7%
Lenoir CountyKinston4.75%2%6.75%
Lincoln CountyLincolnton4.75%2%6.75%
Macon CountyFranklin4.75%2%6.75%
Madison CountyMarshall4.75%2%6.75%
Martin CountyWilliamston4.75%2.25%7%
McDowell CountyMarion4.75%2%6.75%
Mecklenburg CountyCharlotte4.75%2%0.50%7.25%
Mitchell CountyBakersville4.75%2%6.75%
Montgomery CountyTroy4.75%2.25%7%
Moore CountyCarthage4.75%2%6.75%
Nash CountyNashville4.75%2%6.75%
New Hanover CountyWilmington4.75%2.25%7%
Northampton CountyJackson4.75%2%6.75%
Onslow CountyJacksonville4.75%2.25%7%
Orange CountyHillsborough4.75%2.25%0.50%7.5%
Pamlico CountyBayboro4.75%2%6.75%
Pasquotank CountyElizabeth City4.75%2%6.75%
Pender CountyBurgaw4.75%2%6.75%
Perquimans CountyHertford4.75%2%6.75%
Person CountyRoxboro4.75%2%6.75%
Pitt CountyGreenville4.75%2.25%7%
Polk CountyColumbus4.75%2%6.75%
Randolph CountyAsheboro4.75%2.25%7%
Richmond CountyRockingham4.75%2%6.75%
Robeson CountyLumberton4.75%2.25%7%
Rockingham CountyWentworth4.75%2%6.75%
Rowan CountySalisbury4.75%2.25%7%
Rutherford CountyRutherfordton4.75%2%6.75%
Sampson CountyClinton4.75%2.25%7%
Scotland CountyLaurinburg4.75%2%6.75%
Stanly CountyAlbemarle4.75%2%6.75%
Stokes CountyDanbury4.75%2%6.75%
Surry CountyDobson4.75%2.25%7%
Swain CountyBryson City4.75%2%6.75%
Transylvania CountyBrevard4.75%2%6.75%
Tyrrell CountyColumbia4.75%2%6.75%
Union CountyMonroe4.75%2%6.75%
Vance CountyHenderson4.75%2%6.75%
Wake CountyRaleigh4.75%2%0.50%7.25%
Warren CountyWarrenton4.75%2%6.75%
Washington CountyPlymouth4.75%2%6.75%
Watauga CountyBoone4.75%2%6.75%
Wayne CountyGoldsboro4.75%2%6.75%
Wilkes CountyWilkesboro4.75%2.25%7%
Wilson CountyWilson4.75%2%6.75%
Yadkin CountyYadkinville4.75%2%6.75%
Yancey CountyBurnsville4.75%2%6.75%

 

Fast and Easy Sales and Use Tax Calculations and Filing for Businesses in North Carolina

SmashTax enables any business owner, regardless of accounting experience, to quickly and easily pay their sales and use taxes each month. We also offer services to file for you, for Touchless Taxes! Learn more about our services and prices.